The person must retain the records required by <cite data-path="|8|§9-1">§ 9-1 {“Retention required”} of this subtitle</cite> for at least 3 years from: the date on which the report, statement, or other item was filed; or if the report, statement, or other item was not filed, the date by which it was required to be filed. Ord. 04-795 Person §2-22